Guide to Registering an NGO in Nepal

                                                                                                                                       Ram Babu Adhikary

An NGO, short for Non-Governmental Organization, is an independent non-profit entity operating

autonomously from the government. Typically driven by a social cause, NGOs address various issues such

as women's rights, environmental protection, human rights, animal welfare, and combating domestic

violence.

Since Nepal's return to multiparty democracy in 1990, there has been a steady rise in the number of NGOs,

a trend further accelerated after the 2006 people's movement. While some NGOs have faced criticism for

potentially perpetuating dependence on foreign aid and aligning with donor interests, their contribution

to the nation's social development remains significant.

Here's a step-by-step guide on how to register an NGO in Nepal under the Associations Registration Act of

1977:

Step 1: Preliminary Work

Before proceeding with the registration process, certain preliminary tasks need to be completed:

• Forming an Ad-hoc Committee: It is essential to form an ad-hoc committee before registering any

NGO. The committee should convene meetings to discuss and pass resolutions regarding the

registration of the NGO.

• Minimum Member Requirement: A minimum of 7 members is required for the registration of an

NGO. Ensure that the ad-hoc committee consists of at least this minimum number of members.

• Preparation of Proposed Draft: Prepare a proposed draft of the Memorandum of Association and

Articles of Association. These documents outline the objectives, rules, and regulations governing

the NGO's operations.

Step 2: Obtaining a Recommendation Letter from the Ward Office

Begin by applying for a recommendation letter from the ward office where the NGO intends to operate.

Submit the following documents:

• Application signed by the NGO's chairperson

• Copy of the minutes from the ad-hoc committee meeting approving the NGO's registration

• Copy of the organization’s constitution signed by each member of the ad-hoc committee

• Notarized copies of citizenship certificates for all ad-hoc committee members

• Rent agreement for the NGO's office space

• Land tax receipt for the NGO's office location

• Notarized copy of the citizenship certificate for the property owner where the NGO is situated

Step 3: Obtaining a Recommendation Letter from the District Coordination Committee (DCC)

Once you have the ward office recommendation letter, obtain a recommendation letter from the District

Coordination Committee (DCC). Submit the following documents along with your application:

• Application signed by all members of the ad-hoc committee

• Copy of the ward office recommendation letter

• Notarized copies of citizenship certificates for all ad-hoc committee members

• Copy of the organization’s constitution signed by all ad-hoc committee members

• Copy of the rent agreement for the NGO's office space

• Copy of the minutes from the ad-hoc committee meeting regarding NGO registration approval

Step 4: Obtaining a Registration Certificate from the District Administration Office (DAO)

With the DCC recommendation letter, apply to the District Administration Office (DAO) for registration.

Submit the following documents:

• Application signed by all ad-hoc committee members

• Four copies of the organization’s constitution signed by all members

• Notarized copies of citizenship certificates for all members

• Ward office recommendation letter

• DCC recommendation letter

• Copy of the rent agreement for the NGO's office space

• Copy of the minutes from the ad-hoc committee meeting regarding NGO registration approval

Upon submission, the DAO will request a clearance report from Nepal Police. Once the report is received

and all constitution clauses comply with Nepali laws, the DAO will issue a registration certificate.

Step 5: Affiliation with the Social Welfare Council (SWC)

After receiving the registration certificate, apply to the Social Welfare Council (SWC) for affiliation. Submit:

• Application signed by the NGO's chairperson

• Copy of the NGO's constitution

• DAO registration certificate

• Notarized copies of citizenship certificates for all members

Step 6: Obtaining a PAN Certificate from the Inland Revenue Department (IRD)

After SWC affiliation, initiate the process to obtain a Permanent Account Number (PAN) from the Inland

Revenue Department (IRD) to operate legally. Submit documents online, including:

• Minutes for obtaining PAN signed by board members

• Tax Deducted at Source (TDS) voucher for rent paid

• Online application with a Rs. 10 stamp

• NGO's constitution

• DAO registration certificate

• SWC affiliation certificate

• A board member must then appear before the tax office for biometric verification. After physical

verification, the PAN certificate will be issued.

Once registered, NGOs in Nepal must renew their registration annually at various government offices,

including the Tax office, Ward office and Nagar Palika (Municipality office), District Administration Office,

and Social Welfare Council (every 3 years).

Renewal Process and Required Documents:

Auditing: Hire a legal representative/Auditor to prepare an audit report.

Tax Office: Submit photocopies of all certificates, audit report, auditor’s tax clearance certificate, and

application.

Ward Office: Submit photocopies of all certificates, photocopies of tax clearance, and application.

Nagarplika Office (Municipality Office): Submit photocopies of all certificates, photocopies of tax

clearance, photocopy of auditor’s license & tax certificate, photocopy of Bidhan, photocopy of Minute,

photocopy of Ward office application + receipt, and application.

Jilla Prasashan Office (District Administration Office): Submit photocopies of all certificates, photocopies

of tax clearance, photocopies of auditor’s license & tax certificate, photocopies of Bidhan, photocopies of

Nagarpalika, photocopies of Minutes, Upcoming year Planning, List of Board Members, and application.

Social Welfare Council (Every 3 years): Submit photocopies of all certificates, photocopies of tax clearance,

photocopies of auditor’s license & tax certificate, photocopies of Bidhan, photocopies of Nagarpalika,

photocopies of Minute (Board member selection meeting), List of Board Members, and application.

By following these steps and fulfilling the necessary requirements, NGOs can ensure their legal

registration and contribute effectively to Nepal’s social development.